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A query was raised regarding whether hiring a full-time employee to manage rentals allows rental income to be classified as income from economic activities. The DGT ruled that this requirement is only met if the contract is a labour contract and for full-time hours.
Cuestión planteada Si una vez contratada dicha persona puede considerarse, a efectos del Impuesto sobre la Renta de las Personas Físicas, que los rendimientos derivados del arrendamiento de tales inmuebles tengan la consideración de rendimientos de actividades económicas.
Para que el arrendamiento de inmuebles sea actividad económica, se requiere utilizar al menos una persona empleada con contrato laboral y a jornada completa. Si se opta por la externalización de la gestión mediante un contrato de prestación de servicios, no se cumple este requisito y los ingresos deben calificarse como rendimientos de capital inmobiliario.
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